999.0.4. For the purposes of paragraph k of section 998 and sections 999.0.1 and 999.0.2, the gross premium income earned in a taxation year by an insurer or a person described in section 999.0.3 shall be established on the basis of the amount net of reinsurance ceded.
1990, c. 59, s. 337; 1993, c. 16, s. 323.